Research on the Impact of Tax Source Design on the Environmental Taxation Reform of OECD Countries

Abstract

From a global perspective, many developed countries have gradually established an environmental tax system, whose successful experience is worthy of promotion and reference. Against the background of increasingly prominent global environmental issues, this article analyzes the development and effectiveness of the environmental tax system of the OECD countries, from the perspective of tax source design. It reviews the recent development trend of the environmental tax reform in OECD countries, especially the impact of tax source design on the reform. Next, this article analyzes the current status of China's environmental tax system and the main problems in tax source design. Finally, it puts forward relevant policy suggestions to improve the environmental tax system of China, which will give some inspiration to the construction of the environmental tax system in China.